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PipelineFTS · 06b43a

Financial Asset Valuation

Wiltshire Council

Status

planning

Estimated

£500k

Services

Published

12 Jun 2026

Key facts

Notice ID: ocds-h6vhtk-06b43a
CPV code: 79200000 · Business services
Contract type: services
Next notice: 16 Jul 2026
Source: Find a Tender

Timeline

Published
12 Jun 2026

Description

Wiltshire Council owns a varied general fund asset portfolio in the region of 640 property assets including leisure centres, schools, car parks libraries, offices and depots. The total general fund asset value is currently estimated at approximately £830m. The Consultant is required to provide the Authority with valuations that are compliant with the relevant professional standards and guidance in place at the date point of the valuations, which includes: • Chartered Institute of Public Finance and Accountancy (CIPFA) Code of Practice on Local Authority Accounting (‘The CIPFA Code’) and any other relevant guidance. The Authority requires a five-year rolling programme of its general fund assets (i.e. a third of the general fund assets valued annually), and an annual material movement report for its general fund assets for those assets not valued in that year. • An annual valuation of general fund assets covering asset classes that require annual valuations. • An annual valuation of assets being held for investment purposes must also be carried out. • The Authority also requires annual year end-valuations for the Council’s HRA housing stock and garages. • Individual asset valuations will be required for individual components in accordance with the Authority’s accounting policy on componentisation. • The Authority requires an annual review of useful asset lives. • Asset valuations must have regard to any impairment events. • The instruction will include valuations of the Council’s agricultural estate. It is recognised that the Consultant may not have the expertise within the firm to value agricultural property. In such circumstances, it will be acceptable to sub-contract the valuation of agricultural property. The aim is to appoint a consultant/s that will be able to provide the Authority with valuations that are compliant and with the relevant professional standards and guidance in place.